Social Economy in Europe: Portugal

Table of contents

• The social economy at a glance
• Institutional arrangements across levels of government
• Business development support
• Taxation

The social economy at a glance

 

Recognition of social economy
National definition	The social economy refers to the set of economic and social activities freely undertaken by certain entities. These activities aim to pursue the general interest of society, either directly or through the pursuit of the interests of its members, users and beneficiaries, when socially relevant (Social Economy Framework Law, 2013).
Legal forms and entities of social economy	The following entities are part of the social economy: Co-operatives, mutual associations, Holy Houses of Mercy (misericórdias), foundations, private institutions of social solidarity, associations with altruistic purposes acting in the cultural, recreational, sports and local development scope Entities covered by the community and self-managed sub-sectors, integrated under the terms of the Constitution into the co-operative and social sector Other entities endowed with legal personality, which respect the guiding principles of the social economy.
Social economy data overview
Number and entities	73 574
Of which social enterprises	8 350
People employed (headcount)	240 382
Female employees (headcount)	172 997
Turnover (EUR million)	10 103.30
Involvement with any social economy organisation as a volunteer in the past five years (% of people interviewed)	6
Number of Memberships	20 486 008
Gross Value Added by the social economy (EUR billion)	5.6

Note: The data presented in this table derive from the OECD country fact sheets and the European Commission DG GROW studies. Variations in scope, methodology and most recent available years may lead to differences in the headline figures across countries and with other sources.

Source: Data for Portugal relates to 2021 (CIRIEC; Euricse; European Innovation Council and SMEs Executive Agency (European Commission); Spatial Foresight, 2024[1]), except data on the gross value added by the social economy (relating to 2020) (OECD CFS, 2023[2]) and on the involvement with any social economy organisation as a volunteer relating to 2020-2025 (European Commission, 2025[3]).

Institutional arrangements across levels of government

Portugal adopted in 2013 its Framework Law on the Social Economy (Law no. 30/2013), which defines the social economy and establishes its principles of operation. The framework law is complemented by specific laws, namely the Statute of Private Social Solidarity Institutions (Decree-Law 119/83) and the Co-operatives Code (Law No. 119/2015). Other relevant regulations are the Law on Social Solidarity Co-operatives (Decree-Law 7/98), the Framework Law on Foundations (24/2012) and the Law on Mutual Associations (Decree-Law 190/2015).

National arrangements

Institutions

The Ministry of Labour, Solidarity and Social Security (MTSSS) is responsible for overseeing social economy policy. Its activities are specifically supported by the National Council for Social Economy (CNES). Within the MTSSS, the State Secretariat for Social Security, in conjunction with the State Secretariat for Social Action and Inclusion, plays a key role in implementing and co-ordinating policies related to the social economy. The António Sérgio Co-operative for the Social Economy (CASES), a public interest co-operative under the Ministry of Labour, Solidarity and Social Security, is dedicated to developing the social economy (OECD CFS, 2023[2]). Additionally, other ministries, such as the Ministry of Planning, and public organisations like the Institute for Employment and Vocational Training (IEFP), may support specific initiatives related to social enterprises or co-operatives.

Competence

The Ministry of Labour, Solidarity and Social Security holds competencies in several areas related to the social economy, including legislation, strategy development, funding, and certification. The Ministry manages public funding lines and co-financing mechanisms tailored to social economy entities through instruments such as the POISE (Operational Programme for Social Inclusion and Employment) and PESSOAS 2030. The latter includes interventions in active employment policies, education and vocational training, and higher education, combating material deprivation, social inclusion, and equal opportunities, with actions that also contribute to addressing demographic challenges. Certification and registration responsibilities are shared between the Ministry and sector-specific bodies, depending on the legal form of the social economy entity.

The cornerstone of the legal framework is the 2013 Framework Law on the Social Economy (Law no. 30/2013). The Law defines the social economy and establishes principles of operation, as well as the entities considered part of it (e.g. co-operatives, mutual associations, foundations, social solidarity institutions, associations with altruistic goals, etc.). There are also specific laws: the Statute of Private Social Solidarity Institutions (Decree-Law 119/83) (which has undergone several amendments since its adoption) and the Co-operatives Code (Law No. 119/2015) also regulate specific legal forms within the sector (Portuguese Republic, 1983[4]). Other regulations specific to social economy entities are the Law on Social Solidarity Co-operatives (Decree-Law 7/98), the Framework Law on Foundations (24/2012) and the Law on Mutual Associations (Decree-Law 190/2015).

Statistics Portugal (INE) and CASES have developed the “Social Economy Satellite Account (SESA)”. The satellite account includes up-to-date statistical data, enabling an analytical assessment of the economic contribution and characteristics of the Portuguese social economy (CASES, 2023[5]).

Portugal 2030 is a strategic framework that seeks to ensure policies are in alignment with EU guidelines and funding frameworks, including in the social economy. It is part of the government's long-term planning for economic, social, and environmental development (Portugal 2030, 2023[6]). The programme includes actions such as the creation of social economy competence centres, a training programme for managers and employees of social economy organisations, greater mobilisation of investments and the establishment of a network of social incubators.

Other ministries and national bodies provide supplementary support. Currently, the Ministry of Economy and Territorial Cohesion is directly responsible for key national initiatives, specifically Portugal Social Innovation (PSI), a government initiative that mobilises EU funds to support social innovation and impact investment (Portugal Social Innovation, n.d.[7]). The Institute for Employment and Vocational Training (IEFP) initiates policy relevant to the social economy through work and social inclusion priorities. IEFP is also one of the partners behind the development of the Centre for Social Economy and Innovation (CEIS) (Noticias do Centro Lusa, 2025[8]), renamed CCES – Centre of Competences for the Social Economy, following Ordinance No. 20/2025 of January 22. The National Council for the Social Economy acts as an advisory, evaluative and monitoring body at the level of strategies and policy proposals (National Council for the Social Economy, n.d.[9]).

Subnational arrangements

Institutions

Portugal is a unitary state with three levels of governance at central, regional (i.e. Autonomous Regions) and local level. Regional governments are particularly important for the Autonomous Regions of the Azores and Madeira, which hold limited self-governance and can adopt regional legislation within the bounds of the national constitution through their legislative assemblies (European Committee of the Regions, n.d.[10]).

Competence

Regional governments, particularly in the Azores and Madeira, hold competence in adapting and implementing national policies and may design regional strategies for economic and social inclusion. They may also set strategic guidelines for promoting the social economy within their territories and operate region-specific funding mechanisms. These are often related to social inclusion, economic growth, and environmental protection.

The Government of the Azores supports the social economy through its Regional Directorate for Social Solidarity, which co-finances activities by co-operatives and social solidarity institutions (Azores Government, 2020[11]). For example, the Bluetech.Boost Ilhas Program is an acceleration program dedicated to SMEs and startups in the blue economy sector within the Azores. It has also issued specific calls for proposals to support social innovation projects. The Madeira Regional Government supports co-operatives and mutual associations via funding lines in partnership with local NGOs and community organisations.

Municipal arrangements

Institutions

Local level governance includes municipalities and parishes. Municipalities are involved in the promotion and development of the social economy. They (câmaras municipais) play an increasingly active role in supporting the social and solidarity economy, social enterprises, non-profits, and civil society organisations. Many city councils, such as those of Braga, Coimbra, Lisbon and Porto, have developed local strategies and partnerships to promote social innovation and inclusive economic development.

Competence

Some municipalities have adopted Local Social Charters or strategic plans for social development, which align with broader national and EU strategies. Moreover, municipalities collaborate with CASES and other central bodies to implement training, digital transition, and employment programmes targeting the social economy.

Municipalities operate through municipal departments for social development, employment, or economic innovation, which collaborate with local social economy entities. For instance, the Lisbon City Council has been active in supporting social innovation ecosystems, including initiatives such as Lisboa Innovation, Lisboa Innovation for All and the Social Innovation Lab. Similarly, Porto supports social economy organisations through dedicated municipal funds, entrepreneurship hubs, and partnerships with local NGOs and co-operatives (Social Innovation Lab, 2025[12]; Lisboa Innovation, 2023[13]; Lisboa Innovation For All, n.d.[14]).

Local authorities are competent in designing and funding programmes, often in collaboration with local institutions and EU co-financed projects (e.g. under the Portugal 2030 framework). Examples of such programmes include Food Corridors (URBACT III) in Coimbra, Human Power Hub (HPH) in Braga and CityLoops in Porto.

Co-operation mechanisms

In Portugal, several bodies and networks provide the foundation for co-ordination.

Across multiple public authorities and/or levels of government

The National Council for the Social Economy is an advisory body at the national level relevant for policy design and strategy for the social economy (National Council for the Social Economy, n.d.[9]). It is a mechanism for cross-governmental co-ordination. Its composition includes national, regional and local government representatives as well as several stakeholder groups such as the president of the António Sérgio Co-operative for the Social Economy (CASES); representatives from the co-operatives’, mutualities’ and foundations’ unions; and leading figures from the social economy sector.

With social economy representatives

The António Sérgio Co-operative for the Social Economy (CASES) operates as a partnership between the state and organisations. It promotes the social economy, aiming to strengthen its impact and enhance collaboration between public authorities and social economy entities. It also organises seminars, events and awards to showcase and support social economy activities (CASES, 2020[15]).

There are a few networks which serve as umbrella organisations to promote relevant social economy entities. The Portuguese Social Economy Confederation (Confederação Portuguesa da Economia Social (CPES)), while not a public body, is a major institutional partner and stakeholder representing the social economy (CPES, n.d.[16]). It advocates for social economy entities and works to develop collaboration, training and research for the promotion of the social economy. The Co-operative Confederation Portugal (CONFECOOP) and the National Federation of Co-operatives and Social Solidarity (FENACERCI) are two important examples of co-operative umbrella networks (CONFECOOP, n.d.[17]; FENACERCI, n.d.[18]).

Table 1. Overview of institutional arrangements in Portugal

Governance level	Institution	Policy mandate type	Example
National	Ministry of Labour, Solidarity and Social Security António Sérgio Co-operative for the Social Economy (CASES) Other Ministries involved include the Ministry of Economy and Territorial Cohesion	Legislation and regulation Strategy/action plan setting Registration and/or certification Financing and funding Capacity building Statistics production	Framework Law on the Social Economy (Law no. 30/2013) CCES – Centre of Competence for the Social Economy Portugal Social Innovation Mission Unit
Subnational	Government of the Azores Regional Directorate for Social Solidarity	Strategy Capacity Building	Bluetech.Boost Ilhas Program
Municipality/local	Local authorities and city councils such as: Braga Lisbon City Council Porto	Awareness Capacity Building and events Awards	Lisboa Innovation for All Social Innovation Labs (Lisbon) CityLoops (Porto)
Co-operation	 National Council for Social Economy António Sérgio Co-operative for the Social Economy (CASES)  The Portuguese Social Economy Confederation (CPES)	 Advocacy  Policy advice  Awards  Network and capacity building  Monitoring	 Social Economy Satellite Account (SESA)

Note: An OECD survey on institutional arrangements circulated in 2024 with national and regional social economy representatives contributed to the findings of this country note.

Business development support

National business support

Support from the public sector

The Portuguese government has established consultative bodies to strengthen the social economy at the national level. The António Sérgio Co-operative for the Social Economy (CASES) organises Academia Y.ES, a free training programme that equips participants that manage projects in development with knowledge in the social economy, management, and entrepreneurship through workshops, site visits, and expert-led sessions, culminating in certification. In addition, CASES continues to run its Co-operatives Support Programme, an annual grant scheme that helps new and existing co-operatives cover administrative and modernisation costs. The programme provides co‑financing for expenses such as the legal registration of a co-operative, amendments to statutes or governance bodies, and internal digitalisation efforts (National Confederation of Agricultural Cooperatives and Agricultural Credit of Portugal, 2024[19]).

Financial instruments are key to supporting the growth of Portugal’s social economy sector, with the government implementing targeted programmes through public entities to provide financial backing. The Banco Português de Fomento (BPF), Portugal’s national promotional bank, plays a central role by promoting economic growth, entrepreneurship and social innovation. It serves both for-profit businesses and social economy entities, managing various financial instruments including the Fundo para a Inovação Social (IS) which funds projects addressing social challenges. It also offers a dedicated EUR 120 million financing line to help social economy entities navigate extraordinary socioeconomic pressures, such as rising energy costs (Banco Português de Fomento, 2024[20]).

Support from the private sector

Private foundations provide funding and capacity-building for the social economy. The Calouste Gulbenkian Foundation contributes through grants, capacity-building initiatives, and the promotion of innovation (Gulbenkian Foundation, n.d.[21]), while the EDP Foundation supports social entrepreneurship and regional development via funding, workshops and mentorship programmes (EDP Foundation, n.d.[22]) (EDP Foundation, n.d.[23]).

Social investment has grown substantially in recent years, driven by public and private collaboration. Banco Montepio, a pioneer in social impact investment, has co-invested in Social Impact Bonds and Partnerships for Impact alongside Santa Casa da Misericórdia de Lisboa. It also offers specialised financial products and services for co-operatives, associations, charities, and mutual societies, supporting key areas such as social entrepreneurship, microcredit initiatives, and social impact investments (Banco Montepio, n.d.[24]).

Major corporations have also launched new social innovation funds. For example, energy company EDP introduced the Hope Fund in 2024, a three-year funding and incubation programme for social entrepreneurs working on the energy transition. The Hope Fund offers grants – up to EUR 500 000 per project – and expert mentorship to social enterprises with innovative solutions for clean energy access, efficiency and inclusion (EDP, 2024[25]). Selected applicants receive incubation support and seed funding to scale their impact projects. By focusing on socially-driven clean-energy innovations, the Hope Fund exemplifies how a private firm can mobilise its resources and expertise to strengthen social entrepreneurship in Portugal’s energy and sustainability sectors.

Subnational business support

Support from the public sector

Regional Co-ordination and Development Commissions (CCDRs) co-ordinate regional development policies, including support for the social economy, as decentralised bodies of the national government. For instance, CCDR-Norte (North Region) and CCDR-Algarve (Algarve Region) promote social economy initiatives by aligning regional strategies with national and EU objectives, ensuring that resources are effectively allocated to support social innovation and entrepreneurship (CCDR Norte, n.d.[26]) (CCDR Algarve, n.d.[27]).

Municipalities actively foster social entrepreneurship by investing in initiatives that develop solutions to local social challenges, contributing to sustainable growth and community well-being. For instance, the Centro de Inovação Social do Porto (CIS), managed by the Porto City Council, creates synergies among civil society, economic agents and social partners (Municipality of Porto, n.d.[28]). The city also promotes the Social Innovation Laboratory (LAB.IS), a collaborative and multisectoral programme that tests new solutions to social challenges, funded by the European Social Fund Plus (European Social Fund Plus, 2024[29]). In the Alentejo region, the newly launched Centro de Inovação Social do Alto Alentejo (CISAA) brings together stakeholders from 15 municipalities to address regional social issues through innovation and collaboration (Aguiã, 2025[30]).

Support from the private sector

The private sector plays a significant role in supporting the social economy. They often collaborate with local governments and communities, such as the Santa Casa da Misericórdia, a network of charitable institutions with a longstanding commitment to social welfare, which fosters social entrepreneurship through Casa do Impacto, a hub that supports the creation, development and scaling of initiatives with social and environmental impact (Casa do Impacto, n.d.[31]).

There is also a dynamic national ecosystem for social entrepreneurship and social innovation, fostered by the Portugal Social Innovation initiative. The Social Innovation Incubator Network (Rede de Incubadoras de Inovação Social), established in 2023 with support from the Ministry of Territorial Cohesion, connects 23 social innovation incubators nationwide to foster collaboration, capacity building and visibility for social innovation (Social Innovation Incubator Network, n.d.[32]). Another key actor is the Social Entrepreneurs Agency (Agência de Empreendedores Sociais), a multisectoral co-operative supporting social entrepreneurial initiatives that contribute to social, economic, cultural and environmental sustainability (Social Entrepreneurs Agency, n.d.[33]). One of its flagship projects, Fábrica do Empreendedor, began in Cascais and has since expanded to eight additional cities across Portugal, offering employment support, training, business development services and entrepreneurial skills training in partnership with local municipalities (Social Entrepreneurs Agency, n.d.[34]). In Évora, the Social Innovation Centre (Centro de Inovação Social), founded by the Eugénio de Almeida Foundation, supports social impact projects through educational programmes, incubation, and acceleration for scaling up (Fundação Eugénio Almeida, n.d.[35]).

Taxation

Eligibility for preferential tax treatment

Definition of public interest

In Portugal, public interest status is granted to entities that pursue scientific, cultural, charitable, assistance, solidarity, social, environmental protection, or agri-food inter-association purposes (Corporate Income Tax Code, CIRC, Art. 10.º, Chapter ii) (Portuguese Republic, 2014[36]). This status must be recognised by the Prime Minister and the tax exemption needs to be recognised by the Ministry of Finance, both upon request.

Economic activities

Social economy entities must engage predominantly in non-profit activities aligned with their statutory purposes to qualify for a preferential tax treatment (CIRC, Art. 10.º (3.), Chapter ii) (Portuguese Republic, 2014[36]). If they engage in commercial or industrial activities beyond their statutory objectives, they may lose tax exemptions.

Tax treatment of social economy entities

Preferential business income tax treatment

Business tax exemption or a reduced rate for social economy entities

Description

✓ Yes, with limitations

Non-profit entities, such as private social solidarity institutions and legal persons with public utility status, may qualify for corporate income tax exemptions. According to the Corporate Income Tax Code (Código do Imposto sobre o Rendimento das Pessoas Coletivas – CIRC), Chapter ii, Art. 10.º (3.), to maintain these exemptions, they must: Exclusively or predominantly carry out activities aligned with their stated purpose. Allocate at least 50% of their overall net income to their statutory objectives, as of January 2025. Ensure no direct or indirect financial interests for members of their statutory bodies. Failure to comply results in the loss of the exemption from the relevant tax period onward. According to Article 19-A of the Tax Benefits Statute (Estatuto dos Benefícios Fiscais - EBF), grants are not taxed if used for statutory purposes. Agricultural, consumer, cultural, housing, construction, and social/solidary co-operatives are exempt from corporate income tax on income derived from transactions with their members, according to the Statute on tax benefits (Estatuto dos Benefícios Fiscais), art. 66.º-A. As of January 2025, other co-operatives may be exempt if at least 75% of the persons who earn income from the co-operative are members of the co-operative and 75% of co-operative members provide actual services to the co-operative. Income from non-co-operative activities is always subject to corporate tax.

Source: (OECD CFS, 2023[2]) (Portuguese Republic, 2014[36]) (Portuguese Republic, 1989[37])

Other tax measures for the activities of the organisation

VAT exemption or reduced rate	Exemption from or reduction in social security contributions	Tax exemptions from gift and inheritance taxes
✓ Yes1	✓ Yes, with limitations	N/A

Source: (Philea, 2024[38]) (European Commission, 2020[39])

Tax measures for supporting social economy entities

Individual donors

Tax incentives for individual donors

Description

✓ Yes, with limitations

According to the Tax Benefits Statute (Estatuto dos Benefícios Fiscais), Art. 63 and as of January 2025, donations by individuals are deductible from personal income tax (IRS) due for the year to which they relate, at 25% of the donation amount, with a maximum deduction limit of 15% of taxable income Donations made to churches, religious institutions, non-profit organisations belonging to religious confessions or instituted by them can also be deducted from the tax due, up to a limit of 15 % of the taxable amount, and their value is considered to be 130 % of their amount. Personal income taxpayers can allocate 1% of their income tax to eligible entities pursuing solidarity, religious, cultural or environmental causes.

Source: (Portuguese Republic, 1989[37]) (Assembly of the Republic, 2024[40])

Corporate donors

Tax incentives for corporate donors

Description

✓ Yes, with limitations

Corporate donations are deductible up to a limit of 0.8% of the company’s annual turnover (Tax Benefits Statutes, Estatuto dos Benefícios Fiscais, Art. 62). Donations to public foundations or private foundations with predominantly social purposes may be deducted up to 140% of their value if for social aims, 130% for multi-annual contracts with specified goals, and 120% if for environmental, sporting, or educational aims, as of January 2025.

Source: (Portuguese Republic, 1989[37])

Investors

Tax incentives for investors	Description
⨉ No

Reporting and transparency

Foundations and other philanthropic entities must publish financial reports, supervisory opinions, activity reports, and external audit reports for the past three years on their websites (Art- 9.1 d of the Framework Law for Foundations (FLF) (Philea, 2024[38]). Public and private foundations with public utility status must also disclose their initial assets and financial support received from public entities over the past three years. Non-compliance results in ineligibility for public financial support in the following fiscal year. Since 2022, state budget allocations to foundations are published annually by the government, updated quarterly (Art 9. – A FLF). Most associations constituted in Portugal are required to submit a specific form on a state-owned platform within 30 days of their creation, with non-compliance resulting in an administrative fine (European Commission, 2023[41]).

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This work is published under the responsibility of the Secretary-General of the OECD and the President of the European Commission. The opinions expressed and arguments employed herein do not necessarily reflect the official views of the OECD Member countries or of the European Union.

The names of countries and territories and maps used in this joint publication follow the practice of the OECD.

This document was produced with the financial assistance of the European Union. The views expressed herein can in no way be taken to reflect the official opinion of the European Union.

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Note by the Republic of Türkiye

The information in this document with reference to “Cyprus” relates to the southern part of the Island. There is no single authority representing both Turkish and Greek Cypriot people on the Island. Türkiye recognises the Turkish Republic of Northern Cyprus (TRNC). Until a lasting and equitable solution is found within the context of the United Nations, Türkiye shall preserve its position concerning the “Cyprus issue”.

Note by all the European Union Member States of the OECD and the European Union

The Republic of Cyprus is recognised by all members of the United Nations with the exception of Türkiye. The information in this document relates to the area under the effective control of the Government of the Republic of Cyprus.

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